Through a glass darkly: What can we learn about a U.S. multinational corporation's international operations from its financial statement disclosures?

Michael P. Donohoe, Gary A. McGill, Edmund Outslay

Research output: Contribution to journalArticlepeer-review

Abstract

We discuss the accounting rules that apply to reporting a U.S. company's international operations. We use examples to illustrate diversity in accounting and offer caveats for policy makers, standard setters, analysts, and researchers regarding their interpretation and use of financial accounting information.

Original languageEnglish (US)
Pages (from-to)961-984
Number of pages24
JournalNational Tax Journal
Volume65
Issue number4
DOIs
StatePublished - Dec 2012

Keywords

  • Accounting for income taxes
  • Book-tax differences
  • Corporate tax
  • International tax
  • Tax avoidance

ASJC Scopus subject areas

  • Accounting
  • Finance
  • Economics and Econometrics

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